文章根据新的跨国并购潮的特点,思考跨国并购在战略、文化、组织和绩效评估方面的机遇与挑战,分析跨国并购的动因、实施方案及并购后的整合问题,指出多层次尽职调查和并购过程中的每个关键利益者都将有利于解决并购过程中存在的问题。最后,提出并购后开发新的独特能力是公司并购成功的关键因素。该研究将对未来我国公司的跨国并购提供行动指导。 Based on the characteristics of the new wave of M & A, this essay ponders over the opportunities and challenges of cross-border M & A in strategic, cultural, organizational and performance evaluation, analyzes the motivation of cross-border M & A, the implementation of the plan and the integration after M & A, points out that multi-level due diligence and M & A Every key stakeholder in the process will help solve the problems in the M & A process. Finally, developing new unique capabilities after M & A is a key factor in the success of M & A. The research will provide guidance for the future cross-border M & A of Chinese companies.